ITAA 1997 s 118-20(1B)(b)

Income tax: proposed Special Dividend and Lion Nathan Limited Scheme of Arrangement

Income tax: off market takeover of Corporate Express Australia Limited and Special Dividend

Income tax: Coal & Allied Industries Limited Scheme of Arrangement and payment of Interim Dividend and Special Dividend

Income tax: CPI Group Limited Scheme of Arrangement and Proposed Special Dividend

Income tax: Ludowici Limited Scheme of Arrangement and payment of Final Ordinary Dividend and Special Dividend

Income tax: off-market takeover of Adelhill Ltd and Permitted Special Dividend

Income tax: Seymour Whyte Limited Scheme of Arrangement and Special Dividends

Income tax: capital gains: if all or part of the final distribution by a liquidator in the course of winding up a company is assessable to a shareholder as a dividend which is franked*, is any notional capital gain accruing to the shareholder on the disposal of the shares reduced under subsection 160ZA(4) by the imputation credit included in assessable income by section 160AQT?